Computer Sales Limited started boxituss on Juse $6,2017$ with $$300,000.$ Purting $$200,000$ in bank and the balance in cash.

The tratsactions they expaped in during their fint menth eflouiness are below:

June $8.$ An amovent of $$50,000$ was paid for six moeths of reat by cheque.

June $9.$ Equipment costing $$100,000$ was purchased using $$10,000$ cash. The remaining amount at $$50,000$ is a cee$-$year acois.

June $10.$ Office supplists were parchaned souling $$25,000$ on account.

June $16.$ Received $$39,400$ in cash for services resuleved to cuatumers.

June $16.$ Paid the accoun for office suppliss packased Juee $10.$

June $20.$$$63,900$ worth of services wert given to cutteems. Recrived cash asoven of $$43,700.$ Customers promised to pay semaining amount of $$20,200.$

June $21.$ Paid employees' wages for June $$-15$ socaling $$23,500$ by cash

June $25.$ Bought computers for $$71,250$ said $607$: by clangoe and premiand to pay the balance later

June $30.$ Paid wages for lune $16-30$ of $$30,500$ by cash and cheque equally.

Required:

$($a$)$ Prepare a general journal for computer sales limited as at lase $30,2017$

$(15$ marks$)$

$($b$)$ Explain the differeace between peocral journal and general ledger.

$(5$ mm$$s$)$